94-1198

Cent Assessed

Signed 11/22/94

BEFORE THE UTAH STATE TAX COMMISSION

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Petitioner, : ORDER

:

v. :

:

PROPERTY TAX DIVISION OF THE : Appeal No. 94-1198

UTAH STATE TAX COMMISSION, :

:

:

Respondent. : Tax Type: Cent Assessed

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Petitioner has filed a request for immediate division conference dealing with the imposition of a penalty against Petitioner in connection with the above-referenced matter. Respondent has filed an objection to the request for immediate division conference on the grounds that the penalty action was filed in District Court and is not before the Commission.

Based on a review of the matter, the Commission hereby has determined that the penalty action is pending in Third District Court and the Commission lacks jurisdiction to grant a division conference. Petitioner's request is denied. It is so ordered.

DATED this 22 day of November, 1994.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of a final order to file a Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of a final order to file a.) a Petition for Judicial Review in the Supreme Court, or b.) a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1A-5(P) and Utah Code Ann. §§59-1-601(1),63-46b-13(1), 63-46-14(3)(a).)

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